As you may well have heard, the International Sustainability Standards Board (ISSB) has published the final version of its first-ever standards, IFRS S1 and IFRS S2, marking a significant milestone in sustainability-related disclosures across global capital markets.
Andreas Barckow, Chair of the International Accounting Standards Board (IASB) emphasised the importance of financial reporting in uncertain times at a speech at the IFRS Foundation Conference this week.
The International Accounting Standards Board (IASB) recently proposed amendments to the IFRS for SMEs Accounting Standard, aiming to assist small- and medium-sized entities (SMEs) in addressing international tax reform. This marks the first instance where the IASB has suggested urgent amendments to the Standard outside of its regular review process.
Hot on the heels of recent regulatory scandal surrounding supply chain finance deals, also known as reverse factoring, the International Accounting Standards Board (IASB) has issued new disclosure requirements designed to assuage investor concerns regarding the lack of visibility into company supplier finance arrangements.
Last week the European Financial Reporting Advisory Group (EFRAG) released a draft comment letter in response to the International Accounting Standards Board’s (IASB) exposure draft 2023/2 Amendments to the Classification and Measurement of Financial Instruments.
The European Financial Reporting Advisory Group (EFRAG) has published a summary of the main feedback received on a recent Discussion Paper looking into how to achieve better information on intangibles in financial reports.
The International Financial Reporting Standards (IFRS) Foundation has issued its annual XBRL taxonomy updates for financial reporting, publishing the IFRS Accounting Taxonomy 2023 this week.
The International Accounting Standards Board (IASB) has this week completed the Targeted Standards-level review of Disclosure Project, designed to discover an improved approach to developing new disclosure standards.
Comparability and interoperability between different reporting standards is an ever-important topic within business reporting. One source for understanding alignment is the IPSAS-IFRS Alignment Dashboard, which was recently updated, providing a useful resource for anyone who wants to understand where the two standards align and depart.
The International Financial Reporting Standards Foundation (IFRS) 2022 Taxonomy formula linkbase is now available for download. The updated linkbase reflects changes to the IFRS Accounting Taxonomy, including updates to axis aggregation validations, percentage warnings, and technical validations.
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